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In Sheffield Corp.'s income statement, gross profit of $57000 was reported at standard cost in addition to the following variances: Materials price $450 F Materials

In Sheffield Corp.'s income statement, gross profit of $57000 was reported at standard cost in addition to the following variances:

Materials price $450 F
Materials quantity 620 F
Labor price 450 U
Labor quantity 1090 F
Overhead 830 F

Sheffield's actual gross profit is

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